United States Bankruptcy Court, S.D. New York May 6, 2014, Case No. 02-41729 (REG); Adv. Pro. No. 04-03295 (REG) (Jointly Administered) (Adelphia Recovery Trust v. FPL Group, Inc. (In re Adelphia Communications Corp.))

Chapter 11

DECISION AFTER TRIAL 1

ROBERT E. GERBER, UNITED STATES BANKRUPTCY JUDGE:

TABLE OF CONTENTS

Introduction... 452

*451Findings of Fact... 453

I. Background... 453

A. Adelphia/FPL Partnership... 453

B. FPL’s Additional Adelphia Stock Acquisitions ... 454

II. Interdependence of Adelphia/FPL 1999 Transactions ... 455

A. Underlying Factual Findings re Interdependence ... 455

1.